If anything, driving in a boat should be more restrictive than driving a car because it is far more difficult. A car travels on a marked road, mostly straight ahead, has signs to help, and has (hopefully) no obstacles to avoid. A boat is operating in a 360 degree environment without any lines or signage to follow. There are all sorts of obstacles to avoid (shallow water, rocks, islands, slow moving boats, people). Driving at night in a boat is especially challenging. The shore lights are misleading and fog at night can make navigation impossible.
I also disagree with the idea that there is no effect of alcohol at low levels of consumption. There is a degradation of abilities with any amount of alcohol. It may be minor and manageable but don't fool yourself, it is there. And if your reaction time is slowed by 1/10 of a second will that matter? Usually not. But it might. Knowing your own reaction to alcohol and your current circumstance (tired, hungry) is very important.
My rule of thumb is to make sure time passes before I drive a boat. I will have a glass of wine at the beginning of a meal and take my time eating. After a couple of hours, the wine has been metabolized out of your system. No second glass!
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